61.assessed level of material misstatement risk 重大错报风险的评估水平 &k+*3.X
62.simall business 小规模企业 p8>R#9
63.accounting system 会计系统 t'a
SF{%
64.test of control 控制测试 O<`,,^4w/
65.walk-through test 穿行测试 N7pt:G2~%
66.communication 沟通 d$[8w/5Of
67.flow chart 流程图 =ybGb7?
68.reperformance of internal control 重新执行 c'rd $
69.audit evidence 审计证据 B{PLIisc
70.substantive procedures 实质性程序 qHJ'1~?q
71.assertions 认定 V{GXc:=
72.esistence 存在 [-58Ezyr
73.occurrence 发生 #>bT<
74.completeness 完整性 4=s9A
75.rights and obligations 权利和义务 ZpWu,1
76.valuation and allocation 计价和分摊 !.X_/$c
77.cutoff 截止 #TATqzA
78.accuracy 准确性 k/bque
79.classification 分类 p%8v`
80.inspection 检查 x~Agm_Tu+'
81.supervision of counting 监盘 h!Y?SO.b
82.observation 观察 [TEcg^
83.confirmation 函证 u G[!w!e
84.computation 计算 }$:#+
(17
85.analytical procedures 分析程序 lR}%)3_k
86.vouch 核对 G4m4k
87.trace 追查 Y}/c
N\
88.audit sampling 审计抽样 |z+9km7,
89.error 误差 )UP8#|$#T
90.expected error 预期误差 c _mq
91.population 总体 I+~bCcgPi
92.sampling risk 抽样风险 9gR.RwR X
93.non- sampling risk 非抽样风险 y;:]F|%<
94.sampling unit 抽样单位 a[ i>;0
95.statistical sampling 统计抽样 !;+U_j'Pg
96.tolerable error 可容忍误差 }9=2g`2Q
97.the risk of under reliance 信赖不足风险 7V'Le2T'
98.the risk of over reliance 信赖过度风险 o\60n
99.the risk of incorrect rejection 误拒风险 }!=U
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100. the risk of incorrect acceptance 误受风险 >-zkB)5<,#
101.working trial balance 试算平衡表 xKb"p4k9d
102.index and cross-referencing 索引和交叉索引 ngLJ@TP-
103.cash receipt 现金收入 ;Z4o{(/zU
104.cash disbursement 现金支出
QP V@'.2m
105.bank statement 银行对账单 pw;r 25
106.bank reconciliation 银行存款余额调节表 */Cj$K
Y70
107.balance sheet date 资产负债表日 HT&p{7kFm
108.net realizable value 可变现净值 [-]A^?yBM
109.storeroom 仓库 y7La_FPrl
110.sale invoice 销售发票 V&R$8tpz
111.price list 价目表 ]hKgA~;
112.positive confirmation request 积极式询证函 6e/7'TYwT
113.negative confirmation request 消极式询证函 E\iJP^n
114.purchase requisition 请购单 wibwyzo
115.receiving report 验收报告 ,{+6$h3
116.gross margin 毛利 %ZuLl(
117.manufacturing overhead 制造费用 .?Auh2nr
118.material requisition 领料单 \=Nm5:
119.inventory-taking 存货盘点 }1F6?do3&
120.bond certificate 债券 b"&E,=L
121.stock certificate 股票 ,
02w@we5
122.audit report 审计报告 hk.yR1Y|
123.entity 被审计单位 /4-}k
124.addressee of the audit report 审计报告的收件人 IhwN],-V
125.unqualified opinion 无保留意见 W\NG>t
126.qualified opinion 保留意见 tO`?{?W7
127.disclaimer of opinion 无法表示意见 zU
b8NOi
128.adverse opinion 否定意见